Yi-Jing Wu

Texas Tech University - Rawls College of Business

Associate Professor

703 Flint Avenue

Lubbock, TX 79409

United States

SCHOLARLY PAPERS

7

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Top 40,957

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1,251

SSRN CITATIONS
Rank 28,314

SSRN RANKINGS

Top 28,314

in Total Papers Citations

17

CROSSREF CITATIONS

13

Scholarly Papers (7)

1.

Mind the Gap: Why do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?

Number of pages: 59 Posted: 04 Oct 2014 Last Revised: 04 Mar 2018
Brigham Young University, University of South Florida, Muma College of Business, Lynn Pippenger School of Accountancy and Texas Tech University - Rawls College of Business
Downloads 730 (39,491)
Citation 17

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Auditing of Fair Value Measurements, PCAOB Inspections, Estimation Uncertainty

2.

Managers’ Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing

Journal of Business Ethics 129 (2) June 2015
Number of pages: 50 Posted: 29 Jul 2014 Last Revised: 19 Apr 2017
Northeastern University - Accounting Group, Northeastern University - Accounting Group and Texas Tech University - Rawls College of Business
Downloads 301 (116,137)
Citation 1

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Unethical behavior; Fraudulent financial reporting; Fraud triangle; Rationalization; Internal controls

3.

Improving the Integration of Expert Advice in Cross-Functional Audit Teams: The Influence of Expert Perspective Taking

Number of pages: 59 Posted: 25 Apr 2017 Last Revised: 24 Feb 2020
University of Delaware - Accounting & MIS, Texas Tech University - Rawls College of Business and Florida State University - Department of Accounting
Downloads 220 (159,250)
Citation 14

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Auditor Perspective Taking; Communication Complexity; Cross-Functional Collaboration; Evidence Evaluation; Auditors' Use of Specialist's Work

4.

Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management’s Specialist

The Accounting Review, Forthcoming
Posted: 22 Dec 2016 Last Revised: 06 Feb 2020
Miami University - Department of Accountancy, University of South Florida, Muma College of Business, Lynn Pippenger School of Accountancy and Texas Tech University - Rawls College of Business

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Tone at the top; nonconscious goal pursuit; management’s specialists; complex estimates; firm-level quality control; audit quality goals

5.

Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy

Glover, S. M., M. H. Taylor, and Y. Wu. 2016. Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy. Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 29 Oct 2014 Last Revised: 26 May 2016
Brigham Young University, University of South Florida, Muma College of Business, Lynn Pippenger School of Accountancy and Texas Tech University - Rawls College of Business

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Auditing fair value measurements and other complex estimates; pricing services; valuation specialists; financial fair value measurements; nonfinancial fair value measurements

6.

Use of High Quantification Evidence in Fair Value Audits: Do Auditors Stay in Their Comfort Zone?

Jennifer R. Joe, Scott D. Vandervelde, and Yi-Jing Wu (2017) Use of High Quantification Evidence in Fair Value Audits: Do Auditors Stay in their Comfort Zone?. The Accounting Review (Forthcoming), DOI: org/10.2308/accr-51662
Posted: 06 Jul 2014 Last Revised: 25 Jan 2017
University of Delaware - Accounting & MIS, University of South Carolina - Darla Moore School of Business and Texas Tech University - Rawls College of Business

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auditing fair value; client valuation specialist; quantification effect; auditing management bias and opportunism; auditing discretionary inputs; client risk; PCAOB alert; audit planning; entity-level controls; control environment risk

7.

Investor Confidence in Earnings: The Interactive Effects of Internal Control Audits and Manager Legal Liability

Posted: 04 Feb 2011 Last Revised: 24 Feb 2011
Yi-Jing Wu and Brad Tuttle
Texas Tech University - Rawls College of Business and University of South Carolina - Department of Accounting

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internal control audits, legal liability, investor confidence, stock price reaction